43.071 Annual audit of county clerk's motor vehicle and motorboat tax receipts.

417 words·~2 min read·/ky/chapter-43/43-071

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)The Auditor of Public Accounts shall annually audit each county clerk concerning:

(a)All receipts due from the collection of motor vehicle and motorboat

registration fees, motor vehicle and motorboat licenses and other receipts due

the clerk pertaining to motor vehicles and motorboats as prescribed in KRS

Chapters 186, 186A and 235;

(b)All receipts due from the collection of motor vehicle usage tax as prescribed

by KRS 138.460; and

(c)All receipts due from the collection of the ad valorem tax on motor vehicles

and motorboats as prescribed by KRS 134.800.

These annual audits shall be completed by April 15 of the year following the year to

be audited.

(2)The provisions of KRS 43.070 shall not apply to the separate and distinct duties

imposed on the Auditor of Public Accounts pursuant to subsection

(1)of this

section. The audits specified in subsection

(1)of this section shall be conducted

prior to the audits mandated by KRS 43.070.

(3)Immediately upon completion of each audit, the Auditor of Public Accounts shall

prepare a report of his findings noting any indebtedness to the Commonwealth. He

shall furnish one

(1)copy to the county clerk, one

(1)copy to the secretary of the

Transportation Cabinet, one

(1)copy to the secretary of the Finance and

Administration Cabinet and one

(1)copy to the secretary of the Energy and

Environment Cabinet. If the county clerk objects to any findings of indebtedness in

the Auditor's report, he shall file a written response with the Auditor within ten

days of his receipt of the report. The Auditor shall consider the written response and

within thirty

(30)days of its receipt issue a final report. If the county clerk wishes to

object to any findings of indebtedness contained in the final report, he shall file a

request within ten

(10)days of his receipt of the final report for a hearing before a

three

(3)member panel composed of the secretary of transportation or his designee,

the commissioner of the Department of Revenue or his designee, and the president

of the Kentucky County Clerks Association or his designee. The hearing shall be

conducted in accordance with the provisions of KRS Chapter 13B. The majority

decision of this panel shall be determinative of any indebtedness to the

Commonwealth. If the county clerk wishes to appeal the decision of this panel, he

shall file the appeal in the Circuit Court for the county where he serves in

accordance with KRS Chapter 13B.